West Virginia Adopts New Refund and Credit Rules

Jul 9th, 2014

West Virginia has adopted new rules, effective July 28, 2014, on refund and credit applications.

The new rules provide definitions, requirements for refund and credit applications, and information on the refunds process. For example, the rules set out what information a taxpayer must provide to claim a refund. Taxpayers claiming sales or use tax refunds must provide vendor names, invoice dates, invoice numbers, exempt item descriptions, invoice amounts, state sales tax paid, municipal sales tax paid, and municipality names.

In addition, the new rules state that overlapping, conflicting, redundant, partially redundant, incomplete, or duplicate claims are invalid. The rules set out how the state will respond to such claims and what a taxpayer may do if its claim is found to be invalid.